AEO in Türkiye (Turkey): YYS criteria and process Trust at customs starts with an on-site audit.
The authorised economic operator certificate (YYS, the Turkish AEO) is the document by which Türkiye's Ministry of Trade recognises a trader as reliable under article 5/A of the Customs Law. The holder gets the green line, priority checks, incomplete declarations, a partial guarantee of 10% and further simplifications on request. The conditions are set by the Regulation on the Facilitation of Customs Procedures: at least three years of actual activity, a clean compliance record, traceable records, financial solvency confirmed by a sworn financial adviser, security and safety standards, and at least 100 declarations in the past year. The certificate has no expiry date; the Ministry's list of 16 September 2026 contains 842 certificate numbers.
Legal basis
Article 5/A was added to Customs Law No. 4458 by Law No. 5911 in 2009. It lets the customs administration, after consulting other bodies where needed, grant authorised economic operator status to persons established in the Turkish customs territory and engaged in economic activity there. The Law sets four conditions (art. 5/A/2):
- no serious breaches of the obligations set out in article 4 of the Law,
- a system of commercial records that allows customs controls to be carried out properly,
- proven financial solvency, where the administration considers it necessary,
- appropriate security and safety standards.
The procedure is left to a regulation (art. 5/A/3): the Regulation on the Facilitation of Customs Procedures, published in the Official Gazette on 21.05.2014 (No. 29006). The version on mevzuat.gov.tr was last amended on 17.12.2021. The AEO section of the Customs Regulation was repealed on 10.01.2013; that regulation still defines the certificate (art. 3) and governs the separate approved person status (art. 22 onwards).
Türkiye issues one certificate: the same status covers customs simplifications and lighter security and safety controls (Regulation art. 4/1). The EU has three types of authorisation: AEOC for customs simplifications, AEOS for security and safety, and the two combined. The EU conditions are in article 39 of the Union Customs Code; practical standards of competence are required only for AEOC.
The conditions
| Condition | What is checked | Article |
|---|---|---|
| Activity | Established in the Turkish customs territory, free zones included, and actually active for at least three years. | 4/1 |
| Reliability | No convictions for the listed offences, such as smuggling, tax evasion, bribery and money laundering, for board members, natural persons holding 10% or more of the capital and employees authorised to represent the company in customs matters. Penalty decisions within set shares of declarations in each of the last three 12-month periods. No final customs, tax or social security debt. At least 100 declarations in the previous calendar year or the last 12 months. | 5 |
| Records | Accounts kept under generally accepted accounting principles; a logistics record system that separates goods in free circulation from other goods; internal control; documents kept for five years from the end of the year of the declaration; IT security. | 6 |
| Financial solvency | A positive report by a sworn financial adviser covering the last three years; no bankruptcy or composition proceedings. | 7 |
| Security and safety | Buildings protected against intrusion; access control for loading areas, cargo areas and vehicles; measures against goods being swapped, lost or added; checks on business partners; security screening of staff in sensitive posts; supply-chain security training. | 8 |
The compliance thresholds are counted separately for each 12-month period. One example: penalty decisions above three times the irregularity fine of Customs Law art. 241/1 may not, where there are more than five, exceed 1% of the import and export declarations of that period (art. 5/1-c). Penalty decisions issued after the applicant reported the breach itself, before customs found it, are not counted (art. 5/6).
The application file contains the application form, the questionnaire, criminal record certificates, statements of no tax or social security debt, the sworn financial adviser's report and valid ISO 9001 and ISO 27001 certificates issued by accredited bodies (art. 10/1). IT security is assessed through the ISO 27001 certificate, financial solvency through the adviser's report (art. 12/7).
What the certificate gives
| Benefit | How it is granted | Article |
|---|---|---|
| Incomplete declaration | Without a separate request | 4/7 |
| Partial guarantee of 10% of import duties for customs warehousing, processing under customs control and temporary admission | Without a separate request; the rate applies on request | 4/7, 27 |
| Green line (no documentary check or examination), subject to risk analysis | Without a separate request | 4/9, 144 |
| Documentary checks and examinations carried out first | Without a separate request | 4/9 |
| Summary declaration with reduced data; fewer security and safety checks, carried out first | Without a separate request | 4/10, 149, 150 |
| Priority passage at border gates | For holders with authorised consignor status | 4/11 |
| Comprehensive guarantee usable for one year without deductions | On request, with additional conditions | 4/8, 32 |
| Approved exporter: A.TR without customs endorsement, invoice declarations regardless of value, export clearance at own premises | On request, with additional conditions | 4/8, 44 |
| Authorised consignor and authorised consignee in transit | On request, with additional conditions | 4/8 |
| Import clearance at own premises | On request; YYS-I status required | 121 |
Customs may still order a documentary check or an examination on a green-line declaration (art. 144/5); goods to be sent for laboratory analysis do not go through the green line (art. 144/2).
Export clearance at own premises also requires at least USD 5 million FOB of actual exports in the previous calendar year or the last 12 months; exports made through foreign trade companies or group exporters do not count (art. 57/1–2). The rights are personal: the holder uses them itself and may not let anyone else use them (art. 4/12).
Authorised consignor and consignee work within the transit procedure; how the T1 document and NCTS run is explained on the T1 transit and NCTS page. The approved exporter authorisation concerns origin and movement certificates; see A.TR or EUR.1 and the export documents page.
YYS-I and YYS-II
Since the 2020 amendment, a certificate holder that is a manufacturer can obtain an additional status (art. 4/A):
| Status | Exports in the previous calendar year or the last 12 months | Plus one of these |
|---|---|---|
| YYS-I | At least USD 5 million | An average of at least 50 employees, or exports of at least USD 10 million |
| YYS-II | At least USD 1 million | An average of at least 30 employees, or exports of at least USD 5 million |
Goods declared by YYS-I and YYS-II holders may be subject to fewer documentary checks and examinations than those of other certificate holders (art. 145/4, 146/4). Import clearance at own premises and imports at an authorised consignee's facilities require YYS-I (art. 121/1-a, 97/1).
Application and time limits
The application goes to the regional directorate of customs and foreign trade designated in Annex 20 of the Regulation (art. 11). The Regulation sets a time limit for each stage, but no overall duration:
- Pre-examination by the regional directorate: 15 working days, extendable by 15. Missing documents must be supplied within 45 working days of the notice (art. 12/2, 12/5).
- Questionnaire review at the Directorate General of Customs: 30 working days, extendable by 15. If it is found incomplete, the applicant has 40 working days to correct it (art. 12/10, 12/12).
- On-site audit: a post-clearance control officer is assigned within 10 working days, extendable by 10, and examines records and security within 90 working days. Up to 90 more working days may be granted to remedy shortcomings (art. 13/1–2). No question on the audit form may score zero, and every question not marked "not applicable" must score three points, apart from the exceptions in the form (art. 13/14).
- Issue: the regional directorate issues the certificate within five working days, or within the guarantee time limits if a comprehensive guarantee was requested (art. 15/1). The number starts with TR/AEOF; the certificate takes effect on the first working day after issue and has no expiry date (art. 15/2, 16).
An application from a company active for less than three years is returned without examination, and so is a new application within three years after a certificate was cancelled (art. 14/1).
After certification
The holder must report without delay any change that could cost it the certificate (art. 153/1). The regional directorate reviews the pre-examination conditions every five years (art. 159/1). If a condition is no longer met and the holder reports it, it gets 30 days to put it right. After that, or at once if customs finds the problem itself, the status is suspended for 30 days, extendable by 30 (art. 154). If the condition is still not met, the certificate is withdrawn (art. 155); if it was issued on false or incomplete information or forged documents, it is cancelled (art. 156).
The approved person status is a separate, domestic status under the Customs Regulation. According to the Ministry, it is valid for two years and its benefits can be used only in Türkiye, while AEO holders can also use theirs in countries covered by a mutual recognition agreement. A company that obtains the certificate loses its approved person status and may not apply for it while the certificate is valid (Regulation art. 162).
Mutual recognition
- South Korea: the Ministry announced the Türkiye–South Korea AEO mutual recognition agreement, signed in İstanbul on 9 June 2014.
- United Kingdom: the Ministry reported on 9 January 2026 that a mutual recognition agreement was signed at the 8th JETCO meeting in London. On 2 February 2026 the UK government added Türkiye to its list of AEO mutual recognition arrangements; under the UK's general rule, mutual recognition benefits go to holders of AEOS status.
- European Union: on 16 July 2026 the EU–Türkiye Customs Cooperation Committee adopted a decision on mutual recognition of the two AEO programmes. According to the European Commission, it enters into force once the structured exchange of information on operators' status is in place. By the date of this page we had not seen a date of entry into force.
Other customs and trade rules that changed in 2026 are collected on the 2026 regulatory changes page.
Who holds a certificate
The Ministry publishes the list of holders as a spreadsheet. The list dated 16 September 2026 has 843 rows and 842 distinct certificate numbers; in 132 rows the company name and tax number are replaced by asterisks because the holder did not want to be named. To check a supplier, search its tax number in the list. A name that is missing does not prove the company has no certificate.
When it goes wrong
The application is filed before three years of activity
It is returned without examination (art. 14/1-e). The three-year rule is relaxed only for certain mergers and demergers (art. 4/2–3).
The ISO certificates do not cover every facility
The directorate asks for reissued certificates. If they are not submitted in time, the application is rejected and the file returned (art. 12/4, 14/2).
Goods cleared on the green line turn out to differ from the declaration
The first time, the holder receives a written warning and a fine under Customs Law art. 241/1, and the issuing directorate is notified (art. 147/1-ç). A repeat within three years brings another warning (art. 147/2).
Penalties for wrong tariff codes pile up
Penalty decisions arising from declarations count against the compliance shares of article 5. How classification errors turn into penalties is on the wrong HS code page.
A merger is not reported
If a company without a certificate is merged into a holder, the holder must notify customs within five working days of registration and reapply within 60 working days; otherwise the certificate is suspended (art. 4/4).
Frequently asked
How long is a YYS certificate valid?
It has no expiry date (art. 16/2). The conditions are reviewed every five years, and the certificate can be suspended, withdrawn or cancelled if they are no longer met.
Is there a minimum turnover for the certificate?
Not for the basic certificate: the Regulation asks for three years of activity and at least 100 declarations in the previous calendar year or the last 12 months (art. 4/1, 5/1-l). Export thresholds apply to YYS-I, YYS-II and export clearance at own premises. Transitional article 4 tied applications made before 31 December 2024 to trade volumes or certain documents; that date has passed.
Does my carrier's or forwarder's certificate cover my goods?
No. The rights are used only by the holder (art. 4/12). A carrier with a certificate may file a summary declaration with reduced data only when it carries goods of other certificate holders (art. 149/2). The green line, the partial guarantee and the other benefits belong to the certificate holder itself.
My buyer in the EU is an AEO. Is my YYS recognised there?
The decision was adopted on 16 July 2026, but it enters into force only once the exchange of information on operators' status is in place. Until then, a Turkish certificate is not taken into account by EU customs under that decision.
Sources
- Customs Law No. 4458, art. 5/A Added by Law No. 5911 (2009); four conditions (5/A/2) and scope of the regulation (5/A/3) · mevzuat.gov.tr · accessed 30 Sep 2026
- Regulation on the Facilitation of Customs Procedures (Gümrük İşlemlerinin Kolaylaştırılması Yönetmeliği), Official Gazette 21.05.2014 / 29006 art. 4, 4/A, 5–8, 10–16, 27, 32, 44, 57, 97, 121, 144–150, 153–156, 159, 162, transitional art. 4; current text as last amended on 17.12.2021 · mevzuat.gov.tr · accessed 30 Sep 2026
- Customs Regulation (Gümrük Yönetmeliği) art. 3 (definition of the certificate), AEO section repealed on 10.01.2013, art. 22 (approved person status) · mevzuat.gov.tr · accessed 30 Sep 2026
- Ministry of Trade — frequently asked questions on trade facilitation Difference between approved person and AEO status, two-year validity of the approved person certificate · ticaret.gov.tr · accessed 30 Sep 2026
- Ministry of Trade — list of authorised economic operators, 16.09.2026 843 rows, 842 distinct certificate numbers, 132 rows without a name · ticaret.gov.tr · accessed 30 Sep 2026
- Ministry of Trade — Türkiye–South Korea AEO mutual recognition agreement signed Signed on 9 June 2014 in İstanbul · ticaret.gov.tr · accessed 30 Sep 2026
- Ministry of Trade — new trade agreements signed between Türkiye and the United Kingdom, 09.01.2026 Mutual recognition agreement signed at the 8th JETCO meeting · ticaret.gov.tr · accessed 30 Sep 2026
- UK government — Authorised Economic Operator certification Türkiye added to the UK's AEO mutual recognition arrangements on 02.02.2026; benefits for AEOS holders (customs technical handbook) · gov.uk · gov.uk · accessed 30 Sep 2026
- European Commission — EU and Türkiye: a new agreement to strengthen customs cooperation, 16.07.2026 Customs Cooperation Committee decision on AEO mutual recognition; entry into force after the exchange of information is set up · taxation-customs.ec.europa.eu · accessed 30 Sep 2026
- European Commission — What is AEO? AEOC, AEOS and combined authorisations; conditions under Union Customs Code art. 39 · taxation-customs.ec.europa.eu · accessed 30 Sep 2026
This page is for information only. It is not legal advice. The Law, the regulations, the Ministry's pages and list, and the UK and EU statements were read directly and article numbers are given. The Regulation is amended from time to time; check the current text on mevzuat.gov.tr before you apply. This page describes the rules and makes no claim about Edolines holding the status.
Change log
- Page published. The Law and regulations were read in their current texts on mevzuat.gov.tr, the holder count taken from the Ministry's spreadsheet of 16 September 2026, and mutual recognition written from the statements of the Ministry, the UK government and the European Commission.